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Cit Vs. Gujarat State Export Corpn.

Court : Gujarat

Subject : Direct Taxation

Reported in : [2006]150TAXMAN560(Guj)

Advocate for Appellant : Mrs. M.M. Bhatt, for the Revenue S.N. Soparkar & Mrs. Swati Soparkar, for the Assessee

D.A. Mehta, J.The following common question of law has been referred by the Tribunal, Ahmedabad Bench 'A', under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act), at the instance of...

Emmerich Jaegar Vs. Cit

Court : Gujarat

Subject : Direct Taxation

Reported in : [2005]144TAXMAN203(Guj)

Advocate for Appellant : J.P. Shah with Manish J Shah, for the Assessee Pranav Raval for D.D. Vyas & Mrs. M.M. Bhatt, for the Revenue

D.A. Mehta, J.The following two questions of law have been referred to the court for opinion by the Tribunal, Ahmedabad Bench 'A', under section 256(1) of the Income Tax Act (hereinafter referred to as the Act)...

Cit Vs. P. PravIn and Co.

Court : Gujarat

Subject : Direct Taxation

Reported in : [2005]144TAXMAN210(Guj)

Advocate for Appellant : Manish R. Bhatt with Mrs. M.M. Bhatt, for the Applicant None, for the Respondent

A.A. Mehta, JThe CIT, Gujarat-IV, Ahmedabad, the applicant herein, has sought the opinion of this court on the following five questions of law under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as...

Commissioner of Income Tax Vs. Glow Tech Steels (P) Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(1) and 271(1)

Reported in : (2005)196CTR(Guj)177; [2006]280ITR133(Guj)

Advocate for Appellant : Manish R. Bhatt and; M.M. Bhatt, Advs.

D.A. Mehta, J.1. The following question has been referred under Section 256(1) of the IT Act, 1961 (the Act), by the Tribunal, Ahmedabad Bench 'A', at the instance of the CIT, Rajkot :'Whether, on the facts...

Commissioner of Income Tax Vs. Professional Information Systems and Ma ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32A, 32A(2), 33, 33(1), 80J and 256(1); Income Tax Act, 1922 - Sections 23A; Finance Act, 1981 - Sections 2(7)

Reported in : (2005)195CTR(Guj)14; [2005]274ITR242(Guj)

Advocate for Appellant : M.M. Bhatt, Adv.

H.N. Devani, J.1. The Income Tax Appellate Tribunal, Ahmedabad Bench 'B' has referred the following question of law for the opinion of this Court under Section 256(1) of the Income Tax Act, 1961 (the Act) at...

Commissioner of Income Tax Vs. Kismet (P) Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(3A), 37(3D) and 273(2)

Reported in : (2003)184CTR(Guj)613; [2003]264ITR496(Guj)

Advocate for Appellant : M.M. Bhatt, Adv. for; Manish R. Bhatt, Adv.

D.A. Mehta, J. 1. This is a reference at the instance of the CIT under Section 256(1) of the IT Act, 1961 ('the Act' for short). The Tribunal, Ahmedabad Bench 'A' has referred the following question...

Commissioner of Income-tax Vs. Nathubhai H. Patel

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A and 256(2)

Reported in : (2006)201CTR(Guj)102; [2006]285ITR67(Guj)

Advocate for Appellant : Manish R. Bhatt, Adv. for Applicant 1

H.N. Devani, J.1. The Income Tax Appellate Tribunal, Ahmedabad Bench 'B', has referred the following questions under Section 256(2) of the Income Tax Act, 1961 (the Act) at the instance of the Commissioner of Income Tax,...

Commissioner of Income-tax Vs. Express Hotel P. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43B, 139(1), 256(1), 143(3) and 263; Luxury Tax Act; Income-tax Rules, 1962 - Rule 6D

Reported in : (2006)200CTR(Guj)476; [2006]281ITR160(Guj)

Advocate for Appellant : M.M. Bhatt, Adv. for; M.R. Bhatt, Adv.

D.A. Mehta, J.1. These are cross references filed by the Revenue for the assessment years 1983-84 and 1984-85, and the assessee for the assessment year 1984-85. The Income-tax Appellate Tribunal, Ahmedabad Bench 'C', has referred the...

Commissioner of Income Tax Vs. Gaekwad and Co.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 185 and 256(2)

Reported in : (2006)202CTR(Guj)166; [2006]284ITR382(Guj)

Advocate for Appellant : M.M. Bhatt, Adv.

H.N. Devani, J.1. The Tribunal, Ahmedabad Bench 'A' has referred the following questions under Section 256(2) of the IT Act, 1961 at the instance of the CIT, Baroda :(1) Whether the Tribunal is right in law...

Commissioner of Income-tax Vs. Peass Industrial Engg. Pvt. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(3), 144B, 154, 256(2), 271(1) and 274

Reported in : (2005)195CTR(Guj)326; [2005]274ITR437(Guj)

Advocate for Appellant : M.M. Bhatt, Adv.

D.A. Mehta, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'B', has referred the following two questions of law under Section 256(2) of the Income-tax Act, 1961 ('the Act'), at the instance of the Commissioner of Income-tax,...